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The competent authority is directed to consider the grievances of the petitioner and pass a fresh order, keeping in mind the provisions of Section 83(2) and as per law.

Provisional Attachment — Section 83 of the CGST Act, 2017— The petitioner challenged the order dated 06.09.2019 of provisional attachment of the property under Section 83 of the Act, 2017. The petitioner submitted that on spot inspection of the business premises, some dispute was raised by the department with regard to the registration of the place of business which was changed during the course of time. In order to protect the interest of revenue, the competent authority had ordered for provisional attachment of the business account. The petitioner submitted that the competent officer passed an order dated 24.12.2019 revoking the cancellation of registration of the firm under the Act of 2017. Despite this the bank account provisionally attached by the order dated 06.09.2019 has not been released. The court observed that the provisional attachment order survives only for a period of one year in view of Section 83(2) of the Act. Held that:- The Hon’ble High Court directed the respondent to consider the grievances of the petitioner and pass a fresh order, in view of the provisions of Section 83(2). — Jackpot Exim Private Limited Through Its Proprietor Sri. Bhupendra Kumar Vs. Union of India Through Its Principal Secretary Ministry of Finance And 2 Others [2020] 28 TAXLOK.COM 003 (Allahabad)

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